Wespath Benefits and Investments
Carpenter Morse Group Inc.
Premier Plan Consultants
Trucker Huss, A Professional Corporation
Abacus Retirement Solutions, LLC
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|Text of Proposed Regulations on Deduction of Dividends Under Section 404(k) (PDF)|
Internal Revenue Service [IRS]
Aug. 25, 2005
Excerpt: The regulations provide guidance concerning which corporation is entitled to the deduction for applicable dividends under section 404(k). These regulations also clarify that a payment in redemption of employer securities held by an ESOP is not deductible.
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